Tiêu đề Test 3 Marking Scheme (1).pdf ✅

CA INTER BRIDGE TEST SERIES Test - 3 [2] Powered by DHEERA Test Series Visit us: www.dheeratests.com 7.Answer: B. ₹1,000 (Adverse) Explanation: VOEV = (Standard Hours – Actual Hours) × Std Rate = (2,000 – 2,100) × ₹10 = (–100) × ₹10 = ₹1,000 (Adverse) 8.Answer: A. ₹2,050 (Adverse) Explanation: Standard VOH = 2,000 hrs × ₹10 = ₹20,000 Actual VOH = ₹22,050 Total VOH Variance = ₹20,000 – ₹22,050 = ₹2,050 (Adverse)